Вестник университета (Mar 2016)
ACCOUNTING REPORTING AS A METHOD OF ACCOUNTING
Abstract
The article is devoted to the study of the important elements to consider when making management decisions, accounting (financial) reporting and accounting. In the process of studying the methodology of forming reports revealed that recently the Russian registered have been fundamental changes regarding reporting, such as the emergence of new types of accounting, the emergence of consolidated accounting (financial) statements, additional types of statements, the development of more detailed analytics accounts by the high level of automation accounting.